 The Internationalization Of The Estonian Accounting SystemJuta Tikk ()
Annals of the University of Petrosani, Economics, 2010, vol. 10, issue 2, 341-352 Abstract: The purpose of the given article is to explore, describe, compare and sum up the process of internationalization of financial accounting in Estonia in the period of market economy. The research methods used comprised investigating specialist literature and valid international and local standard documents. The data received from a questionnaire about the influence of the latest amendments in acts on the administration of financial accounting in companies, were used. Specialists’ opinion and estimates were used in drawing conclusions. The transition from planned economy to market economy actually meant the creation of a new accounting system. At the same time the legal reform of accounting took place, which called for the preparation and enforcement of legal acts. The period under study (1918-2008) embodies respectively periods with little legislation, almost no legal requirements, enormous social changes and integration the Estonian accounting system into the international framework. Keywords: accounting legislation; internationalization; accounting problems (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:10:y:2010:i:2:p:341-352 Access Statistics for this article More articles in Annals of the University of Petrosani, Economics from University of Petrosani, Romania |
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